About the Division
The Division of Revenue & Taxation (DRT) provides taxpayers assistance in understanding & meeting their tax responsibilities, while enforcing the law.
To be a model for trusted tax administration and excellent customer service.Our Mission
To seek out new and innovative ways to provide taxpayers with top-quality service by helping meet their tax responsibilities and licensing requirements and enforce CNMI law with integrity and fairness to all.
Tax News & Tips
Form 1823, Withholding on Real Estate Transaction:
If you have withholdings from Payment Deposit Form 1823 (Withholding on Real Estate Transaction) that was applied to Chapter 3 (BGR), the amount withheld can be claimed on form OS-3105, Part II, Line 4 for the month when the tax was withheld.
If you have withholdings from Payment Deposit Form 1823 (Withholding on Real Estate Transaction) that was applied to Chapter 2 (Earnings Tax), the amount withheld can be claimed on form 1040CM, Wage and Salary & Earnings Tax Section, for the tax year in which the tax was withheld.
Form W-3-SS Online Filing
Anyone required to file Form W-2CM must file Form W-3SS to transmit Copy A of these forms to the Social Security Administration. All filings are due on January 31, whether you file paper forms or electronically. For more information, please visit the Social Security Administration Business Services Online website.
FOR QUESTIONS OR INQUIRIES:
PO Box 5234 CHRB
Saipan MP, 96950
Forms & Documents
Jump to our Forms, Regulations, and Documents on the Department of Finance's consolidated forms page.
A list of helpful tools for people of the CNMI
Frequently Asked Questions (FAQs)
Find answers to specific questions and concerns about the operations of each of our divisions.